IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Номер UILC Тема Дата публикации
200705004 1362.04-00 Inadvertent Terminations 02/02/2007
200705003 1362.01-03 Late Elections 02/02/2007
200705002 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 02/02/2007
200705001 856.02-00 Investment Requirements 02/02/2007
200704042 408.03 Rollover Contributions 01/26/2007
200704041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/26/2007
200704040 408.00-00 Individual Retirement Accounts 01/26/2007
200704039 412.06-00 Minimum Funding Waiver 01/26/2007
200704038 408.03-00 Rollover Contributions 01/26/2007
200704037 4942.00-00 Taxes on Failure to Distribute Income 01/26/2007
200704037 4942.03-00 Definitions of Principal Terms 01/26/2007
200704037 4942.03-05 Qualifying Distribution 01/26/2007
200704037 4945.00-00 Excise Taxes on Taxable Expenditures 01/26/2007
200704036 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/26/2007
200704035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/26/2007
200704034 408.03-00 Rollover Contributions 01/26/2007
200704033 408.00-00 Individual Retirement Accounts 01/26/2007
200704033 408.02-01 Benefit Distributions 01/26/2007
200704033 408.03-00 Rollover Contributions 01/26/2007
200704032 4941.05-00 Other Definitions 01/26/2007
200704031 3401.00-00 Definitions 01/26/2007
200704031 3401.04-00 Employer-Employee Relationship 01/26/2007
200704031 3401.04-01 Employer v. Not an Employer 01/26/2007
200704030 701.00-00 Partners, Not Partnerships, Subject to Tax 01/26/2007
200704030 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 01/26/2007